The impact of audit systems methods on cash management and the distribution of profits for companies listed in the Iraqi Stock Exchange.

• Post by: Muthanna mjdes
• June 18, 2022
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Authors: Mohammed Hossein Setayesh | Salwan Kadhim Ojah | SafaEltayfAbdlamer | Mohammed Hasan Sabbar

Authors Affiliation: University of Shiraz, Iran , Al-Furat Al-Awsat technical University, Iraq

Article Type: Research Article

Abstract:

the research aims to show the impact of the audit systems followed by the administration on how to manage cash as well as how to manage the distribution of profits, by following the best audit methods to help the administration achieve the highest quality of cash management and profit distribution. The following hypotheses have been put forward: (the characteristics of the auditing institution affect the management of benefits earnings) and (the characteristics of the auditing institution affect the management of cash earnings). The research sample was a group of Iraqi companies listed on the Iraq Stock Exchange for the period from 2015 to 2018. The researchers designed a questionnaire for the practical framework and its results were statistically analyzed to prove the research hypotheses. The conclusions were reached, the most important of which is the important and effective role played by the audit institution in reducing profits management due to its negative impact on the management of the distribution of accumulated profits and cash management

Keywords: audit systems, cash management, distribution of profits, audit systems methods.

DOI: 10.52113/6/2022-12-1/119-140                                    

vol. 12, no. 1, pp. 119-140.2022